This course is a general introduction to financial accounting, corporate finance and performance management. The objective is to explain both some key concepts of these areas and some ways to implement them. On these topics, a special focus is put on issues for aspiring entrepreneurs willing to launch a new venture. The course cannot cover all the facets of these topics but it is aimed at giving students the capacity to structure their reasoning and ask the good questions to potential partners like financial accountants, venture capitalists, bankers, etc.